The Impact efficiency of using assets to enhance earnings quality in the Jordanian Industrial Companies listed in the Amman Stock Exchange: An Empirical Study
: The objective of this study is to investigate the impact of the efficiency of the use of assets to enhance earnings quality in Jordanian industrial companies listed in Amman Stock Exchange (ASE).To achieve the objectives of the study, a sample of 48 industrial companies was tested during the period of 2009-2015, and the number of observations used in the test was 336. To test the hypotheses of the study, multiple regression was used for the Pooled Data Regression. The study found that industrial companies achieved earnings quality. The study also found the existence of a positive impact that is statistically significant, of the efficiency of the use of assets (asset growth rate, working capital turnover, and the rate of current assets turnover), to enhance earnings quality. Accordingly, the study recommends that the management of companies maintains the earnings quality and exert more effort to exploit the company's assets with the best possible efficiency to achieve sales volume so that it can achieve earnings quality to enable it to continue its activities.